AGRIFA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AGRIFA
Largest movements
- Stocks and contracts +€317,733
up €317,733 (+155%), from €205,024 to €522,758
- Tangible fixed assets +€252,201
up €252,201 (+992%), from €25,423 to €277,624
of which Other tangible fixed assets: +€156,031
- Cash +€241,784
up €241,784 (+6,463%), from €3,741 to €245,525
mainly Other debts (+€440,809) and Net result for the year (+€244,646)
- Receivables within one year -€11,243
down €11,243 (-85.3%), from €13,181 to €1,938
of which Other amounts receivable: -€13,027
- Other debts +€440,809
up €440,809 (+850%), from €51,869 to €492,678
- Reserves +€237,452
up €237,452 (+180%), from €131,806 to €369,258
- Trade debts +€103,481
up €103,481 (+247%), from €41,867 to €145,348
- Tax, wage and social debts +€15,996
up €15,996 (+495%), from €3,234 to €19,230
- Gross operating margin +€341,079
up €341,079 (+471%), from €72,432 to €413,510
- Taxes +€87,878
up €87,878 (+442%), from €19,902 to €107,780
- Depreciation +€49,362
up €49,362 (+722%), from €6,840 to €56,202
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,369 | €1,047,845 | +€800,476 | +324% |
| Fixed assets | 21/28 | €25,423 | €277,624 | +€252,201 | +992% |
| Tangible fixed assets | 22/27 | €25,423 | €277,624 | +€252,201 | +992% |
| Land and buildings | 22 | €4,874 | €3,764 | -€1,110 | -22.8% |
| Plant, machinery and equipment | 23 | €12,686 | €109,967 | +€97,281 | +767% |
| Other tangible fixed assets | 26 | €7,863 | €163,894 | +€156,031 | +1,984% |
| Current assets | 29/58 | €221,946 | €770,221 | +€548,275 | +247% |
| Stocks and contracts in progress | 3 | €205,024 | €522,758 | +€317,733 | +155% |
| Stocks | 30/36 | €205,024 | €522,758 | +€317,733 | +155% |
| Amounts receivable within one year | 40/41 | €13,181 | €1,938 | -€11,243 | -85.3% |
| Trade receivables | 40 | €154 | €1,938 | +€1,785 | +1,162% |
| Other amounts receivable | 41 | €13,027 | - | -€13,027 | |
| Cash at bank and in hand | 54/58 | €3,741 | €245,525 | +€241,784 | +6,463% |
| Total equity and liabilities | 10/49 | €247,369 | €1,047,845 | +€800,476 | +324% |
| Equity | 10/15 | €150,398 | €387,850 | +€237,452 | +158% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €131,806 | €369,258 | +€237,452 | +180% |
| Distributable reserves | 133 | €131,806 | €369,258 | +€237,452 | +180% |
| Amounts payable | 17/49 | €96,970 | €659,995 | +€563,024 | +581% |
| Amounts payable within one year | 42/48 | €96,970 | €657,256 | +€560,286 | +578% |
| Trade debts | 44 | €41,867 | €145,348 | +€103,481 | +247% |
| Suppliers | 440/4 | €41,867 | €145,348 | +€103,481 | +247% |
| Taxes, remuneration and social security | 45 | €3,234 | €19,230 | +€15,996 | +495% |
| Taxes | 450/3 | €3,234 | €19,230 | +€15,996 | +495% |
| Other amounts payable | 47/48 | €51,869 | €492,678 | +€440,809 | +850% |
| Accrued charges and deferred income | 492/3 | - | €2,738 | +€2,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,840 | €56,202 | +€49,362 | +722% |
| Other operating charges | 640/8 | €3,453 | €5,823 | +€2,371 | +68.7% |
| Gross operating margin | 9900 | €72,432 | €413,510 | +€341,079 | +471% |
| Operating profit (loss) | 9901 | €62,139 | €351,485 | +€289,346 | +466% |
| Financial income | 75/76B | €187 | €1,120 | +€933 | +500% |
| Recurring financial income | 75 | €187 | €1,120 | +€933 | +500% |
| Financial charges | 65/66B | €58 | €179 | +€121 | +210% |
| Recurring financial charges | 65 | €58 | €179 | +€121 | +210% |
| Profit (loss) for the period before taxes | 9903 | €62,268 | €352,426 | +€290,158 | +466% |
| Income taxes | 67/77 | €19,902 | €107,780 | +€87,878 | +442% |
| Profit (loss) for the period | 9904 | €42,366 | €244,646 | +€202,280 | +477% |
| Profit (loss) for the period to be appropriated | 9905 | €42,366 | €244,646 | +€202,280 | +477% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.